The European Court of Auditors (ECA) carries out three types of audit in the area of the EU Cohesion Policy: financial, compliance and performance audits. Each of them has different objectives, addresses different audit questions and applies different methodology.

The legal framework 2014-2020 had the ambition to be more results oriented spending framework, where performance and results were the key words. Performance will be even more important in the next programming period 2021-2027, which we already started to prepare.

This highly practical course presents all aspects of each stage of the performance audit process. It includes the unique feature of providing an insight into how the European Court of Auditors plan, prepare and implement their audit assignments, covering real-life audit case studies and experiences of the Court’s teams.

It also explains the rules proposed for performance measurement for the 2021-2027 period, has some unique features and insights with regard to the analysis of costs and benefits, and the strength of Key performance Indicators, and, how to use them.
How will it help you?

After the presentation of each stage of a performance audit, you will work on real-life case studies in small working groups with direct involvement and guidance of experts from the European Court of Auditors in order to learn how to carry out the performance audit yourself in your Institution, or how to be prepared for future ECA’s auditors visits.
Who will benefit most?

Audit, Managing and Certifying Authorities, Intermediate Bodies, beneficiaries of EU Funds, independent auditors dealing with or interested in EU funded projects and programmes; consulting companies specialised in auditing EU co-funded programmes and projects, and representatives of Ministries dealing with, and responsible for, spending public (national and EU) money.
What will you be able to do with what you learn?

You will improve your practical knowledge about each stage of the performance auditing carried out by the European Court of Auditors; You will also be able to apply this knowledge for developing a results based analysis system within your organisation, and you will learn about the rules proposed for 2021 -2027.